Department of Justice Office of 

Community Oriented Policing 

Services (COPS Office)

Frequently Asked Questions About the

Federal Financial Report (SF-425) 

May 9, 2013
U.S. Department of Justice

Office of Community Oriented Policing Services

Helpful Hints Guide for Completing the

Federal Financial Report (SF-425)

Federal Financial Report Frequently Asked Questions 

What is the Federal Financial Report (SF-425)? .................................................................... 2

How do I complete my COPS SF-425? .................................................................................. 2

How do I submit my COPS SF-425? ..................................................................................... 2

Does my SF-425 submission require an electronic signature? ............................................... 3

Why are some fields blank/grayed out on the COPS Online Web-425? ................................ 3

Is there any new or different information to be reported on the SF-425? .............................. 3

How do I report cumulative amounts on my SF-425?............................................................ 4

Will I be able to see my prior quarter SF-269A forms, and SF-425 forms? .......................... 5

Must I submit an SF-425 every quarter? Are there any exceptions? ...................................... 5

How many forms must I submit? ........................................................................................... 6

What happens if I fail to submit my SF-425 on time? ........................................................... 6

I forgot to submit last quarter’s SF-425 (or a prior period’s SF-269A), and it is already time 

to submit the next quarter’s report. What do I do? ................................................................. 6

Can I adjust my previously submitted SF-425 (or, in prior periods, SF269A)?..................... 7

This is my first grant. How do I get a COPS user name and password? ................................ 7

Can a city or police department have multiple user names and passwords? .......................... 7

I forgot my password. What should I do? .............................................................................. 8

I am registered with COPS, but I never received a password. What should I do? ................. 8

If I have a question or problem, who should I contact? ......................................................... 8

i 
U.S. Department of Justice

Office of Community Oriented Policing Services

Helpful Hints Guide for Completing the

Federal Financial Report (SF-425)

What is the Federal Financial Report (SF-425)?

The Office of Management and Budget (OMB) has merged previous financial reporting

methods into one comprehensive financial reporting form to give recipients of grants and 

cooperative agreements a standard format for reporting the financial status of their awards. 

OMB has combined the Financial Status Report (FSR, or SF-269/SF-269A) and the Federal 

Cash Transactions Report (FCTR, or SF-272) into one Federal Financial Report (FFR, or 

SF-425). OMB has stated that the new form, the SF-425, will go into effect beginning with 

the first quarter reporting period of Fiscal Year 2010. 

With the implementation of the SF-425, reports will now be due within 30 days of quarter 

end. The SF-425 due dates are as follows: 

Reporting Quarter SF-425 Due Date

January 1 – March 31 April 30

April 1 – June 30 July 30

July 1 – September 30 October 30

October 1 – December 31 January 30

As before, when a grant expires and the Grantee submits a “Final Report,” the Final SF-425 

is due within 90 days of grant expiration. 

How do I complete my COPS SF-425?

The COPS Office has developed the “Helpful Hints Guide for Completing the Federal

Financial Report (SF-425),” which can be found at http://cops.usdoj.gov/Publications/SF425_HelpfulHints_2-4b.pdf. This guide offers a line-by-line description of the SF-425. 

This information can be found on the COPS Office website in the Grant Management 

Resources section. 

How do I submit my COPS SF-425?

The COPS Office SF-425 can be submitted using the COPS Office Online web-based 425 

system, which can be found at http://www.cops.usdoj.gov/Default.asp?Item=740. 

Grantees may populate, view, submit, and print their SF-425 reports through a secure 

Internet connection. This web-based system is similar to the previously used web-based

system for SF-269A; however, the Grantee will be required to submit cumulative 

information on the SF-425. Please see the Helpful Hints Guide for more information. 

Grantees are highly encouraged to submit the quarterly SF-425 online. Visit the COPS 

website at ,https://portal.cops.usdoj.gov and select the “Account Access” link in the upper 

right corner to login, complete, and submit reports online. 

In emergency situations the grantee can submit a signed copy of the completed SF-425 via 

fax to 202-616-4428 or mailed to the following address: 

2 
U.S. Department of Justice

Office of Community Oriented Policing Services

Helpful Hints Guide for Completing the

Federal Financial Report (SF-425)

U.S. Department of Justice 

Office of Community Oriented Policing Services

Federal Financial Reports (SF-425) Records Center 10E.1004 

145 N Street NE 

Washington, DC 20530 

Does my SF-425 submission require an electronic signature?

No electronic signature is required or used because the Grant Representative entering the 

data has been assigned a unique user name and password. The COPS Office Online Grant

Management application is a secure site.

However, for informational purposes, the Online Grant Management application does 

require the Name, Title, Telephone Number, and Email Address of the person responsible 

for filing the SF-425. 

Why are some fields blank/grayed out on the COPS Online Web-425?

Due to the nature of COPS Office grant programs, Grantees are not required to report some 

fields in the SF-425. Skip those fields that are not necessary and continue to those fields that

you are required to fill in. For a detailed list of which fields are mandatory and which fields

are not, please see the Helpful Hints Guide. 

Other fields are pre-populated with information previously reported or obtained from a 

Grantee’s award documentation. This information should match the Grantee’s records. 

Please verify this information is correct. Please note the information in the SF-425 will be

cumulative from the inception of the grant.

If any of the information is incorrect or fields are grayed out that you believe you are

required to report, please contact the COPS Office Response Center at 800-421-6770. 

Is there any new or different information to be reported on the SF-425?

Below is a brief summary of new or changed information on the SF-425. For a detailed

description of each of the fields in the SF-425, please see the Helpful Hints Guide. 

• All financial information on the form is now cumulative from the beginning date of the 

grant.

• Block 6–Final Report 

• The SF-425 web feature will default the Final Report block to “No,” indicating that

the submitted report is not Final. A Grantee will only fill in the “Yes” checkbox if

the submitted report is Final.

• “Final” will only be used when a Grantee has completed use of the funds awarded.

• Block 10i–Total Recipient Share Required

3 
U.S. Department of Justice

Office of Community Oriented Policing Services

Helpful Hints Guide for Completing the

Federal Financial Report (SF-425)

• This is the cumulative recipient share of the grant funds, based on local match

amounts agreed upon in the grant’s terms and conditions. 

• This amount will be pre-populated and calculated based on budget. 

• Block 10k–Remaining Recipient Share to be Provided

• This amount is the difference between Total Recipient Share Required and Recipient 

Share of Expenditures. 

• If Recipient Share of Expenditures exceeds Total Recipient Share Required, then this 

field will be zero.

• This amount will be calculated and pre-populated. 

• Block 12–Remarks

• This field is expanded to allow for more comment space.

• Grantees are requested to comment on any discrepancies or provide any explanations

of the amounts reported. 

How do I report cumulative amounts on my SF-425?

The SF-425 mainly differs from the SF-269A by requiring cumulative reporting of 

expenditures. Cumulative reporting provides a sum of expenditures for the life of the Grant.

To arrive at your cumulative total, add all expenses incurred to date.

In the example that follows, Block 10e–Federal Share of Expenditures and 10j–Recipient

Share of Expenditures continues to grow in each successive SF-425 to show the total 

amount of expenditures to date. If the Grantee finds that a reporting error has occurred, and 

in order to correct the SF-425 a deduction from either block is necessary, the Grantee is

required to make a notation in Block 12–Remarks. Please note that not all Grants will require

a Recipient share.

For example: 

For the reporting period 10/01/09 to 12/31/09, a Grantee has spent the following: 

• Federal Share: $28,358.00 

Recipient Share (Local Match): $7,098.50 

For the reporting period 01/01/10 to 03/31/10, a Grantee has spent the following: 

• Federal Share: $14,042.00 

• Recipient Share (Local Match): $7,401.50 

The below replication of the SF-425, Section 10, shows how to report a cumulative total for

both reporting periods. Additional reporting period expenditures will be added to the current

total.

4 
U.S. Department of Justice

Office of Community Oriented Policing Services

Helpful Hints Guide for Completing the

Federal Financial Report (SF-425)

SF-425: Reporting Period Ending December 31, 2009 

Federal Expenditures and Unobligated Balance:

10d. Total Federal funds authorized $250,000.00

10e. Federal share of expenditures $28,358.00

10f. Federal share of unliquidated obligations $0.00

10g. Total Federal Share (sum lines e & f) $28,358.00

10h. Unobligated balance of Federal funds (line d minus g) $221,642.00

Recipient Share:

10i. Total recipient share required: $62,500.00

10j. Recipient share of expenditures $7,098.50

10k. Remaining Recipient share to be provided (line i minus j) $55,401.50

SF-425: Reporting Period Ending March 31, 2010 

Federal Expenditures and Unobligated Balance:

10d. Total Federal funds authorized $250,000.00

10e. Federal share of expenditures $42,400.00

10f. Federal share of unliquidated obligations $0.00

10g. Total Federal Share (sum lines e & f) $42,400.00

10h. Unobligated balance of Federal funds (line d minus g) $207,600.00

Recipient Share:

10i. Total recipient share required: $62,500.00

10j. Recipient share of expenditures $14,500.00

10k. Remaining Recipient share to be provided (line i minus j) $48,000.00

Will I be able to see my prior quarter SF-269A forms, and SF-425 forms?

Yes. These forms will be available to Grantees in the same manner in which they have been 

previously provided. When a Grantee logs into Web-425 and enters a Grant Number, all 

previously submitted quarterly reports (both SF-269A and SF-425) will be available in web 

form and can be printed for record-keeping. 

Grantees will be able to view and modify their most recent SF-425 submission; however, all 

reports prior to this will be available as read-only. 

Must I submit an SF-425 every quarter? Are there any exceptions?

Grantees are required to submit an SF-425 every quarter once a project has begun. For 

example, if you have recently been awarded a grant, have expensed funds, or have drawn 

down or intend to draw down those funds, you must submit an SF-425 for every quarter 

going forward. 

5 
U.S. Department of Justice

Office of Community Oriented Policing Services

Helpful Hints Guide for Completing the

Federal Financial Report (SF-425)

If you have already submitted an SF-425 (or, in prior quarters, an SF-269A), then you must 

continue to report on a quarterly basis, even if no further funds have been expended, until 

you file a Final Report indicating you have completed the use of your grant.

How many forms must I submit?

The COPS Office requires Grantees to submit one SF-425 per Grant Number. The COPS

Office will not be accepting the SF-425A form for multiple awards.

What happens if I fail to submit my SF-425 on time?

Grantees failing to submit an SF-425 in a timely manner (within 30 days of quarter end) are 

considered delinquent. Delinquent Grantees will have a hold placed on their account, and

the Grantee will not be able to draw down the funds. 

When a Grantee submits all delinquent SF-425s and they are up to date, the hold will be 

removed and the Grantee can use GPRS (https://grants.ojp.usdoj.gov/gprs/login) to draw 

down funds once again. 

I forgot to submit last quarter’s SF-425 (or a prior period’s SF-269A), and it is

already time to submit the next quarter’s report. What do I do?

Once an SF-425 (or a prior period’s SF-269A) has been submitted, a Grantee is required to

continue reporting on a quarterly basis. If a Grantee does not submit an SF-425 within 30 

days of the quarter end, they are considered delinquent. Once a Grantee is delinquent, a hold 

will be placed on their account, and the Grantee will not be able to draw down the funds. 

In order to become compliant and draw down funds, a Grantee must report for every 

delinquent quarter, up to the most current reporting period. In special cases, the Financial 

Officer will allow Grantees to submit one cumulative report for all missed quarters.

Example: 

The current reporting period is for the quarter ending 09/30/09, and the grant is not yet 

expired. The Grantee’s last quarterly report was submitted for the quarter ending on 

12/31/08. The Grantee must submit individual quarterly reports for the reporting periods 

ending: 

• 03/31/09 

• 06/30/09 

• 09/30/09 

The Grantee should report expenses in the appropriate quarter in which they were incurred 

and carry the cumulative totals forward to the next reporting quarter.

6 
U.S. Department of Justice

Office of Community Oriented Policing Services

Helpful Hints Guide for Completing the

Federal Financial Report (SF-425)

Can I adjust my previously submitted SF-425 (or, in prior periods, SF269A)?

Adjustments to an SF-425 (or SF-269A) can only be made to the most recent report in the 

current quarter. For example, if the most recently submitted report is 09/30/09, a Grantee 

can adjust this report until 12/31/09. After 12/31/09, if an adjustment is necessary, a Grantee 

should use the current SF-425 to reflect the appropriate expenditures. The Grantee is 

required to remark in Block 12–Remarks denoting the revision and the reason.

Example: 

If the quarter has passed, the appropriate way to adjust expenditures is as follows: 

09/30/09 SF-269A 

• Federal Share Cumulative Amount: $100,000 

• Recipient Share (Local Match) Cumulative Amount: $25,000 

On 01/05/10, Grantee determines that, in actuality, only $90,000 Federal Share and $23,000 

Recipient Share should have been reported on the 09/30/09 SF-269A. The Grantee is unable 

to adjust the 09/30/09 SF-269A at this time. Also, the Grantee determines that $4,000 

Federal Share and $1,000 Recipient Share have been expended for the 10/01/09-12/31/09 

reporting period. 

12/31/09 SF-425 

• Federal Share Cumulative Amount: $94,000 ($90,000 + $4,000) 

• Recipient Share (Local Match) Cumulative Amount: $24,000 ($23,000 + $1,000) 

• Block 12–Remarks: Adjustment for 12/31/09 SF-425 to reflect actual expenditures 

for 09/30/09 and 12/31/09. 

This is my first grant. How do I get a COPS user name and password?

If you are a new COPS Office Grantee and do not have a user name and password, you must 

first register with COPS Office Online. To do so, visit the COPS Office Online Grant 

Management Login page (https://portal.cops.usdoj.gov/), click the "Register" button located 

in the lower left corner of the screen and complete the COPS Registration Request Form. 

User Names and passwords are assigned after registration is complete.

Can a city or police department have multiple user names and passwords?

Only one user name and password is authorized per organization. If you require assistance 

in changing your user name or password, contact the COPS Office Response Center at 800-

421-6770 between 9:00 AM and 5:00 PM Eastern Standard Time. You may also email your

issue to AskCopsRC@usdoj.gov. 

7 
U.S. Department of Justice

Office of Community Oriented Policing Services

Helpful Hints Guide for Completing the

Federal Financial Report (SF-425)

I forgot my password. What should I do?

On the COPS Office Online Grant Management Login page (https://portal.cops.usdoj.gov/), 

click on the "Forgot Your Password?" hyperlink located in the lower left corner of the 

screen. In the prompt that appears, enter your user name and click the "Find My Hint" 

button. If still unable to remember your password, please call the COPS Office Response 

Center at 800-421-6770 between 9:00 AM and 5:00 PM Eastern Standard Time. You may 

also email your issue to AskCopsRC@usdoj.gov. 

I am registered with COPS, but I never received a password. What should I do?

All Grantees are sent user names and passwords in the mail. The letters are addressed to the 

agency’s law enforcement executive, which is usually the chief of police. If this letter was 

not received or if it was lost, please contact the COPS Office Response Center at 800-421-

6770 between 9:00 AM and 5:00 PM Eastern Standard Time.

If I have a question or problem, who should I contact? 

For problems relating to reporting, grant extensions, etc., Grantees should contact the COPS

Office Response Center at 800-421-6770 between 9:00 AM and 5:00 PM Eastern Standard 

Time. The COPS Office Response Center can refer Grantees to the appropriate department 

or troubleshoot the issue. You may also email your issue to AskCopsRC@usdoj.gov. 

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